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This paper examines comparatively the slavery systems of the United States and the British West Indies before and after their respective emancipations. The primary focus is on how differential factors in the two plantation economies, such as racial control, labour structures, and governmental mandates, impacted the development of accounting and those performing accounting functions. Other factors, such as plantation size and ownership structure, not only influenced accounting practices but management issues as well. These factors resulted in accounting’s substantially greater development in the British Caribbean, both in terms of the number of practitioners and the volume and uniformity of accounting records.